美国自独立以来,经过两百多年的发展,已形成了一套较为完善的税收制度和税务管理办法。承蒙组织的关爱,本人有幸到美国学习半年,对美国的税收制度以及管理模式有一定的了解。应该说,研究学习世界经济顶级强国是如何样管理税收工作的,对于提高我国税收工作水平无疑有着积极的推动作用。美国的税制是适应自身国体的具有突出自治特点的三级税收管理体制。具体分为联邦税、洲税和地方税,三级税收形成自身独立的税法来源和管理体制。联邦税收的征收要依据联邦国 Since the independence of the United States, after more than two hundred years of development, a relatively complete set of taxation system and taxation management methods have been formed. Thanks to the organization’s care, I was fortunate enough to study in the United States for six months and have some knowledge of the U.S. tax system and management model. It should be said that studying and studying how the top powers in the world economy manage tax work undoubtedly has a positive impetus to raising the level of China’s tax work. The tax system in the United States is a three-tier tax administration system that has its own characteristics of self-government that adapts to its own state. Specifically divided into federal taxes, state taxes and local taxes, three levels of tax revenue to form their own independent source of tax law and management system. The collection of federal taxes depends on the federal state